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Deferred individual income tax treatment for Ente...

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On 6 December 2013, the Ministry of Finance, the Ministry of Human Resources and Social Security and the State Administration of Taxation jointly issued Guidance pertaining to the collection and administration of Individual Income Tax on Enterprise Annuities and Occupational Pensions (“the Plans”). The circular promotes the establishment of approved Plans and to widen the national retirement savings base by deferring the point of taxation for voluntary employer contributions to retirement age and allowing a tax deduction for voluntary employee contributions to approved Plans.